| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 3924104000 | Doc | 33.4% | CN | US | 2025-05-12 |
Classification Report: PLASTIC FRUIT FORK - HS Code 3924.10.40.00
This report details the classification of your declared item, "PLASTIC FRUIT FORK," under the Harmonized System (HS) Code 3924.10.40.00, and provides relevant customs information.
1. HS Code Breakdown:
- 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
- 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. This specifically focuses on plastic items used in the household.
- 3924.10: Tableware and kitchenware. This narrows down the category to items used for serving and preparing food.
- 3924.10.40: Other. This sub-category covers plastic tableware and kitchenware not specifically classified elsewhere. This is where your "PLASTIC FRUIT FORK" falls, as it's a general plastic utensil for eating fruit.
- .00: This final part is a further specification, often used for administrative purposes and doesn't significantly alter the classification.
2. Product Description & Classification Justification:
Your item is classified as "Other" plastic tableware and kitchenware because it doesn't fall into more specific categories like plastic plates (3924.10.10) or plastic cups (3924.10.20). A fruit fork is a utensil designed for eating, making it tableware. Being made of plastic places it within Chapter 39.
3. Tax Information:
- Basic Duty: 3.4%
- Additional Duty: Currently 0.0%
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: Currently 3.4%. Important Note: This will increase to 33.4% after April 2, 2025, due to the additional duty.
4. Important Considerations & Recommendations:
- Material Verification: Ensure the fruit fork is entirely made of plastic. If any other materials are used (e.g., a metal stem), the HS code may need to be revised.
- Single Price Check: The declared value (single price) of the fruit fork is crucial for accurate tax calculation.
- Certification: Depending on the destination country's import regulations, you may need to provide certifications related to food safety (e.g., FDA compliance for the US, LFGB for Europe). Please verify the specific requirements for your importing country.
- Post-April 2, 2025 Duty: Be aware of the significant increase in duty after April 2, 2025. Consider adjusting your import schedule or pricing accordingly.
- Country of Origin: Confirm that the declared country of origin (CN - China) is accurate, as this affects trade agreements and potential preferential duty rates.
Disclaimer: This information is for general guidance only. Customs regulations can be complex and vary significantly by country. It is strongly recommended to consult with a licensed customs broker or the customs authorities in your importing country for definitive classification and compliance advice.